Keith and Carol filed a joint tax return in 2022. Their AGI was $90,000, and itemized deductions were $26,700, which included $6,050 in state income tax and no other state or local taxes. In 2023, they received a $3,100 refund of the state income taxes that they paid in 2022. The standard deduction for married filing jointly in 2022 was $25,900.

Apply the tax benefit rule to determine the amount of the state income tax refund included in gross income in 2023.